المعالجة المحاسبية لصيغة الإجارة المنتهية بالتمليك وفقا لمعايير المحاسبة المالية الإسلامية

الملخص EN

Islamic long-term financing has experienced increased growth during the past few years, which indicates the importance of the principles governing Islamic financial activities.

As for financial infrastructure, standards setting and regulatory institutions, Islamic banking has accompanied the rapid growth of financing by issuing AAOIFI accounting and auditing standards in the Accounting Authority and Auditing of Islamic financial institutions, which prompted Islamic to control financial transactions and to prepare financial reports in Islamic financial institutions.

This study has erased the tenancy contract that ends with ownership, which is one of the most important contracts in Islamic law, which has enjoyed an abundance of legal texts and received great attention from jurists and economists, by focusing on analyzing the most important accounting concepts related to the subject such as proof, measurement and disclosure in accordance with Islamic accounting standards No: 08.